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Colonialismo em ação - fiscalismo, economia e sociedade na Capitania da Paraíba (1647-1755) / Colonialism in action: fiscalism, economics and society in the Captaincy of Paraíba (1647 - 1755)Menezes, Mozart Vergetti de 08 April 2005 (has links)
O trabalho versa sobre o processo de montagem e falência de um órgão administrativo, a Provedoria da Fazenda Real da Capitania da Paraíba (1647 - 1755). Através da análise sistêmica, política-administrativa, do órgão fazendário paraibano, pode-se entender a relação contraditória entre o funcionamento, na esfera fiscal, da estrutura patrimonialista montada desde a expulsão dos holandeses da Paraíba, e as investidas centralizadoras do fiscalismo régio. Tais investidas foram sentidas: a) na busca da diminuição de privilégios dos administradores da Fazenda paraibana; b) na constante centralização dos vários pontos de receita existentes na capitania para o seio da Provedoria da Fazenda; e c) na radical intervenção do Marquês de Pombal, quando do decreto da anexação e subordinação da Capitania da Paraíba à de Pernambuco. Destaca-se ainda, a trajetória da falência econômica da Capitania da Paraíba, cuja asfixia repercutiu na crise fiscal e na subordinação / This work studies the process of setting as well as bankruptcy of an administrative organ, the department of the royal treasury Captaincy of Paraíba (1647 - 1755). Throughout the analysis of the political and administrative system of this organ, the research points out a contradictory relationship between the patrimonial structure that was built on the occasion of the expulsion of the Dutch from Paraíba, and the attempts to centralize the charge of tributes under the royal control. Such attempts may be characterized by the following actions: a) trying to diminish the privileges of the administrators; b) centralizing the various points of receipts under the department of royal treasury control; c) annexing and subordinating Captaincy of Paraíba to Pernambuco one, a radical intervention by Marquis of Pombal. In addition, the work emphasizes the course of economic bankruptcy of Captaincy of Paraíba, resulting in the crisis of the charge of tributes as well as in the subordination.
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Sponsus - SponsaChristus - Ecclesia : the illustrations of the Song of Songs in the Bible moralisée de Saint-Louis, Toledo, Spain, Cathedral Treasury, Ms. 1 and Paris, Bibliothèque Nationale, Ms. lat. 11560 / Illustrations of the Song of Songs in the BibleTuchscherer, Jean-Michel, 1942- January 1996 (has links)
Among the considerable manuscript production of the twelfth and thirteenth centuries, the Bible moralisee stands out by the number of miniatures and by the conception of the manuscript itself. The composition and many iconographical themes recall stained glass windows of contemporary cathedrals, such as Chartres, Sens, Bourges, or Canterbury in England. / The manuscript of the Bible moralisee to which this study is partly dedicated, is located in the Treasury of the Toledo cathedral chapter in Spain. This study deals also with the duplicate copy which was realized soon afterwards. The interpretation and illustrations of the verses vary in number according to the books of the Bible. Though being one of the smallest biblical books, the Song of Solomon is given outstanding consideration, more than any other book in the Bible. The central theme--the espousal of the Bride and the Bridegroom, Christ and Ecclesia being its allegory--enjoyed a considerable success in medieval theology. It corresponded to the courtly love atmosphere of its time. Abundant commentary literature and the development of mariology made this book even more popular. About a quarter of the commentary illustrations are dedicated to the theme Christus-Ecclesia. Ecclesia, always crowned, holds the chalice which confirms her sacramental significance. In no other known iconographical medieval programme has Ecclesia such a position. / The question raised by the problematic around this Bible is the eventual intention being at the origin of this order which, without any doubt, emanates from French royalty. Has it been produced to enhance the prestige of royalty? Is it a pedagogical work intended for the education of the royal children? Was it meant to be a royal political gift? The Ecclesia theme in the Bible is the exaltation of, or an hommage to the Church, spiritual or temporal, by the French royalty of the thirteenth century.
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Leilões primários de títulos públicos brasileiros : uma análise das letras do Tesouro NacionalGielman, Rony January 2003 (has links)
O aumento da participação dos títulos públicos pré-fixados no total da dívida pública sempre foi um objetivo perseguido pelas autoridades brasileiras. No entanto, isto só foi possível durante os primeiros anos do Plano Real. Muitos trabalhos empíricos foram realizados recentemente com o intuito de testar alguns pressupostos da teoria de leilões, porém, Silva (2002) foi o único trabalho realizado usando o Brasil como exemplo. O presente trabalho utiliza estatísticas mais confiáveis que Silva (2002), além de realizar testes empíricos relacionando o mercado primário de títulos públicos ao mercado secundário. A principal conclusão a que chegamos é que nos leilões de títulos públicos préfixados os pressupostos teóricos não são válidos, podendo ser fruto da pequena liquidez presente no mercado primário. / The increase of the share of fixed-rate bills in the public debt was always a goal to be pursued by the Brazilian authorities; nevertheless, this was only possible during a short period of time in the first years of the Real Plan. Many empirical works were recently elaborated with the intent to test the auction theory hypothesis, but only Silva (2002) used Brazilian data. This present dissertation uses more trustworthy figures than Silva’s work, beyond the realization of empirical tests relating the primary market to the secondary market. The most important contribution is that in the fixed rate Brazilian’s treasury auction, the estimated theoreticians do not function, and this could be due to the primary market’s low liquidity.
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Leilões primários de títulos públicos brasileiros : uma análise das letras do Tesouro NacionalGielman, Rony January 2003 (has links)
O aumento da participação dos títulos públicos pré-fixados no total da dívida pública sempre foi um objetivo perseguido pelas autoridades brasileiras. No entanto, isto só foi possível durante os primeiros anos do Plano Real. Muitos trabalhos empíricos foram realizados recentemente com o intuito de testar alguns pressupostos da teoria de leilões, porém, Silva (2002) foi o único trabalho realizado usando o Brasil como exemplo. O presente trabalho utiliza estatísticas mais confiáveis que Silva (2002), além de realizar testes empíricos relacionando o mercado primário de títulos públicos ao mercado secundário. A principal conclusão a que chegamos é que nos leilões de títulos públicos préfixados os pressupostos teóricos não são válidos, podendo ser fruto da pequena liquidez presente no mercado primário. / The increase of the share of fixed-rate bills in the public debt was always a goal to be pursued by the Brazilian authorities; nevertheless, this was only possible during a short period of time in the first years of the Real Plan. Many empirical works were recently elaborated with the intent to test the auction theory hypothesis, but only Silva (2002) used Brazilian data. This present dissertation uses more trustworthy figures than Silva’s work, beyond the realization of empirical tests relating the primary market to the secondary market. The most important contribution is that in the fixed rate Brazilian’s treasury auction, the estimated theoreticians do not function, and this could be due to the primary market’s low liquidity.
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Guerra, impuestos y reformas financieras: las colonias españolas e inglesas del siglo XVIII / Guerra, impuestos y reformas financieras: las colonias españolas e inglesas del siglo XVIIIBrown, Kendall W. 12 April 2018 (has links)
After the Seven Years War ended in 1763, Spain undertook fiscal reforms not only to pay for the costs of the conflict but also to improve imperial defenses. New and increased taxes led to colonial resistance. Meanwhile, the British Parliament imposed new taxes on its American subjects. In the British case, fiscal demands drove the Thirteen Colonies out of the empire, whereas in the Spanish colonies, the resistance provoked by the new fiscal policies did not lead to independence. This paper will examine some of the reasons for the different outcomes in British and Spanish America. / Después de que terminó la Guerra de los Siete Años en 1763, España inició una serie de reformas fiscales, que tuvo el propósito no solamente de sufragar el costo del conflicto sino también de mejorar las defensas imperiales. Los nuevos e incre- mentados impuestos causaron la resistencia en el ámbito colonial. El Parlamento británico también impuso nuevas contribuciones sobre sus colonos americanos. En el caso británico, las demandas fiscales resultaron en la Independencia de las Trece Colonias, mientras que, para el Perú, la nueva política fiscal no condujo a la Independencia. Este artículo examina algunas de las razones por las que en ambos procesos se dieron diferentes resultados.
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Leilões primários de títulos públicos brasileiros : uma análise das letras do Tesouro NacionalGielman, Rony January 2003 (has links)
O aumento da participação dos títulos públicos pré-fixados no total da dívida pública sempre foi um objetivo perseguido pelas autoridades brasileiras. No entanto, isto só foi possível durante os primeiros anos do Plano Real. Muitos trabalhos empíricos foram realizados recentemente com o intuito de testar alguns pressupostos da teoria de leilões, porém, Silva (2002) foi o único trabalho realizado usando o Brasil como exemplo. O presente trabalho utiliza estatísticas mais confiáveis que Silva (2002), além de realizar testes empíricos relacionando o mercado primário de títulos públicos ao mercado secundário. A principal conclusão a que chegamos é que nos leilões de títulos públicos préfixados os pressupostos teóricos não são válidos, podendo ser fruto da pequena liquidez presente no mercado primário. / The increase of the share of fixed-rate bills in the public debt was always a goal to be pursued by the Brazilian authorities; nevertheless, this was only possible during a short period of time in the first years of the Real Plan. Many empirical works were recently elaborated with the intent to test the auction theory hypothesis, but only Silva (2002) used Brazilian data. This present dissertation uses more trustworthy figures than Silva’s work, beyond the realization of empirical tests relating the primary market to the secondary market. The most important contribution is that in the fixed rate Brazilian’s treasury auction, the estimated theoreticians do not function, and this could be due to the primary market’s low liquidity.
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A assessoria de anÃlise e cÃlculos judiciais e os fatores determinantes da economia no pagamento de precatÃrios do Estado do Cearà / The advice of legal analysis and calculations and the determinants of savings in the payment of writ of the State of CearÃMaria Gorete de oliveira Catunda Pinho 28 February 2011 (has links)
nÃo hà / Este trabalho aborda questÃes referentes à eficiÃncia do Estado do Cearà relativas ao pagamento de precatÃrio. Destaca a criaÃÃo da Assessoria e AnÃlise de CÃlculos Judiciais-AACJ e sua contribuiÃÃo à economia do Estado do Cearà no que se refere
ao pagamento de demandas judiciais em face à Fazenda PÃblica. Apresenta os argumentos que ensejaram a criaÃÃo do grupo de trabalho, que posteriormente evoluiu para a referida Assessoria focando no objetivo principal: subsidiar a defesa dos Procuradores do Estado, no que concerne à elaboraÃÃo de CÃlculos para dirimir dÃvidas acerca dos valores devidos, tratando das demandas mais recorrentes quais sejam: Planos EconÃmicos, Piso Salarial, Paridade Salarial, RevisÃo de PensÃo,
DesapropriaÃÃo, IndenizaÃÃo, RepetiÃÃo de IndÃbito, que inclui Extraclasse, Adicional de Imposto de Renda e CobranÃa indevida de PrevidÃncia. Este trabalho tem por objetivo demonstrar a importÃncia do trabalho da AACJ para a economia no pagamento de precatÃrios, sua contribuiÃÃo na reduÃÃo de valores cobrados nos diferentes processos, identificando e quantificando estas diferenÃas favorÃveis alcanÃadas pela Assessoria de CÃlculos, propiciando ao Estado transformar despesas de pagamentos de precatÃrios em investimento. Tendo, tambÃm, por objetivo divulgar o trabalho executado, atravÃs dos resultados alcanÃados, contribuindo como elemento eficaz, assegurando uma defesa justa e trazendo resultados favorÃveis ao Estado do Cearà quando sucumbente nas aÃÃes judiciais. Analisa as decisÃes favorÃveis no perÃodo de 2007 â 2010. Considera um espaÃo amostral de 20% (vinte por cento) destes processos. A partir daÃ, utiliza mÃtodos estatÃsticos para consolidaÃÃo dos resultados e modelo economÃtrico para explicar e identificar a contribuiÃÃo dos fatores envolvidos na economia dos precatÃrios no Estado do CearÃ. / This work discusses issues related to the efficiency of the state of CearÃ, for the payment of precatory. Emphasizes the creation of the Advisory Judicial Calculations and Analysis-aacj and its contribution to the economy of Cearà State in relation to pay in lawsuits against the Exchequer. Presents the arguments that have caused the creation of the working group which later evolved into such Consulting focusing on the main goal: to subsidize the defense of the State Attorney, concerning the preparation of calculations to dispel doubts about the amounts due, dealing with
demands more applicants which are: Economic Plans, Floor Wage, Salary Parity, Review Board, Expropriation, Compensation, Misuse of Repetition, which includes
extracurricular, Additional Income and unwarranted collection of Social Security. This paper aims to demonstrate the important work of saving aacj for judicially, its contribution in reducing the amounts charged in different processes, identifying and
quantifying these favorable differences achieved by the Office of calculations, allowing the state to turn expenses payments writ on investment. Having also aimed at publicizing the work done through the results achieved, contributing as an effective, ensuring a proper defense and bringing positive results to the State of Cearà sucumbente when the lawsuits. It analyzes the favorable decisions in the period 2007 to 2010. Considers a sample space of 20% (twenty percent) of these processes. From there, it uses statistical methods to consolidate the results and
econometric model to explain and identify the contribution of the factors involved in the economy writ of the state of Ceara.
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Colonialismo em ação - fiscalismo, economia e sociedade na Capitania da Paraíba (1647-1755) / Colonialism in action: fiscalism, economics and society in the Captaincy of Paraíba (1647 - 1755)Mozart Vergetti de Menezes 08 April 2005 (has links)
O trabalho versa sobre o processo de montagem e falência de um órgão administrativo, a Provedoria da Fazenda Real da Capitania da Paraíba (1647 - 1755). Através da análise sistêmica, política-administrativa, do órgão fazendário paraibano, pode-se entender a relação contraditória entre o funcionamento, na esfera fiscal, da estrutura patrimonialista montada desde a expulsão dos holandeses da Paraíba, e as investidas centralizadoras do fiscalismo régio. Tais investidas foram sentidas: a) na busca da diminuição de privilégios dos administradores da Fazenda paraibana; b) na constante centralização dos vários pontos de receita existentes na capitania para o seio da Provedoria da Fazenda; e c) na radical intervenção do Marquês de Pombal, quando do decreto da anexação e subordinação da Capitania da Paraíba à de Pernambuco. Destaca-se ainda, a trajetória da falência econômica da Capitania da Paraíba, cuja asfixia repercutiu na crise fiscal e na subordinação / This work studies the process of setting as well as bankruptcy of an administrative organ, the department of the royal treasury Captaincy of Paraíba (1647 - 1755). Throughout the analysis of the political and administrative system of this organ, the research points out a contradictory relationship between the patrimonial structure that was built on the occasion of the expulsion of the Dutch from Paraíba, and the attempts to centralize the charge of tributes under the royal control. Such attempts may be characterized by the following actions: a) trying to diminish the privileges of the administrators; b) centralizing the various points of receipts under the department of royal treasury control; c) annexing and subordinating Captaincy of Paraíba to Pernambuco one, a radical intervention by Marquis of Pombal. In addition, the work emphasizes the course of economic bankruptcy of Captaincy of Paraíba, resulting in the crisis of the charge of tributes as well as in the subordination.
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Valutasäkringens påverkan vid internationell handel : En studie om hantering av valutarisker inom fordons- och elektronikbranschenRezai, Somaye, Botrous, Dilan January 2017 (has links)
Purpose: The purpose of the study was to investigate how companies are affected by currency hedging in international trade. One purpose was to investigate and identify the type of currency risks companies are most exposed to and what currency hedging methods are used to handle these. Methodology: To answer the study's question, research was conducted by using a qualitative data method and a content analysis method. Theoretical framework: The focus has been on these theories; Modigliani and Miller theory, currency risk management and previous studies. Result: The result of the study consists of a presentation of the processed data as underlies the analysis being carried out. Conclusion: The study found that the currency exposures which companies are primarily exposed to in international trade are transaction and translation exposures. Of the eight companies investigated in the study, seven of them focused on transaction exposure. The study also indicates that the most commonly used derivative instruments used by companies are futures, options and swaps, where futures due to its flexibility came first, options on the second place and swaps on the third place. The most important and used purchase currencies that the companies deal with are Euro, British pound and US-dollars. Whether it is profitable for companies to hedge their currency risks or not, this study found that currency hedging is profitable for companies. / Syfte: Syftet med studien var att undersöka hur företagen påverkas av valutasäkring vid internationell handel. Ett delsyfte var att undersöka och kartlägga vilken typ av valutarisk företagen är mest exponerade för samt vilka valutasäkringsmetoder som används vid hantering av dessa. Metod: För att besvara studiens frågeställning genomfördes forskningen genom en kvalitativ metod och en innehållsanalysmetod. Teoretiskt perspektiv: Fokus har legat på dessa teorier; Modigliani & Millers teori, valutariskhantering och tidigare studier. Empiri: Empirin innefattar den bearbetade datan som har samlats in från respektive företag samt är grunden för studiens analys. Slutsats: Studien kom fram till att den valutaexponering som företagen främst utsätts för vid internationell handel var transaktions-och omräkningsexponering. Av de åtta företag som har undersökts i studien visade sig att sju av dessa fokuserade på transaktionsexponering. Studien visade även att de vanligaste derivatinstrumenten som används av företagen var terminer, optioner och swappar. Terminer på grund av dess flexibilitet kom på första plats, optioner på andra plats och swappar på tredje plats. De viktigaste och mest använda inköpsvalutorna som företagen handlar med var euro, brittiskt pund och amerikanska dollar. Huruvida det är lönsamt för företagen att valutasäkra eller inte, tydde denna studies fynd på att valutasäkring är lönsamt för företag.
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Státní pokladna / State treasury in the Czech RepublicŽák, Čestmír January 2009 (has links)
This diploma thesis is supposed to bring an overall summary of knowledge regarding State treasury in the Czech Republic. It is meant to be a tool which will help both academics and specialists get sufficient information on this project whose purpose is to raise efficiency of public funds in the Czech Republic. Besides bringing the topic of State treasury in the Czech Republic into context with the situation in surrounding countries in the European Union brings this diploma thesis also the economic and investment point of view. It offers some arguments of the critics, too, because author of this diploma thesis is convinced that projects of such a huge range and influence have to be widely discussed amongst both political parties and academics or skilled experts from the public.
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